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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 2 · Set 1 · Q32
From the following balance sheet of Benkley Ltd., prepare a Comparative Balance Sheet : Balance Sheet of Berkley Ltd. as at $\displaystyle 31$§* March, $\displaystyle 2025$ Particulars Note $\displaystyle 31.3.2025$ $\displaystyle 31.3.2024$ No. co) R) I. Equity and Liabilities : 1. Shareholders' funds Share capital $\displaystyle 18,00,000$ $\displaystyle 12,00,000$ 2. Non-current liabilities Long term borrowings $\displaystyle 4,50,000$ $\displaystyle 3,00,000$ 3. Current liabilities Short term borrowings $\displaystyle 4,50,000$ $\displaystyle 3,00,000$ Total $\displaystyle 27,00,000$ $\displaystyle 18,00,000$ II. Assets 1. Non-current assets Property, Plant and Equipment $\displaystyle 18,00,000$ $\displaystyle 6,00,000$ and Intangible assets 2. Current Assets (a) InventorIes $\displaystyle 6,00,000$ $\displaystyle 6,00,000$ (b) Cash and Cash Equivalents $\displaystyle 3,00,000$ $\displaystyle 6,00,000$ Total $\displaystyle 27,00,000$ $\displaystyle 18,00,000$
Marking-scheme solution
Comparative Balance Sheet of Benkley Ltd.
as at 31st March, $\displaystyle 2024$ and 31st March, $\displaystyle 2025$
Particulars Note $\displaystyle 2023$-$\displaystyle 24$ $\displaystyle 2024$-$\displaystyle 25$ Absolute Percentage
No. Change Change
(₹) (₹)
(₹) (%)
I. Equity and Liabilities:
1. Shareholders’ Funds
(a)
Share Capital
$\displaystyle 12,00,000$ $\displaystyle 18,00,000$ $\displaystyle 6,00,000$ $\displaystyle 50$ ½
2. Non-current liabilities
(a)
Long term borrowings $\displaystyle 3,00,000$ $\displaystyle 4,50,000$ $\displaystyle 1,50,000$ $\displaystyle 50$ ½
3. Current Liabilities
(a)
Short term borrowings
$\displaystyle 3,00,000$ $\displaystyle 4,50,000$ $\displaystyle 1,50,000$ $\displaystyle 50$ ½
Total $\displaystyle 18,00,000$ $\displaystyle 27,00,000$ $\displaystyle 9,00,000$ $\displaystyle 50$
II. Assets
1. Non-current Assets
(a)
Property, Plant and
Equipment and Intangible
Assets ½
$\displaystyle 6,00,000$ $\displaystyle 18,00,000$ $\displaystyle 12,00,000$ $\displaystyle 200$
2. Current Assets
(a)
Inventories ½
$\displaystyle 6,00,000$ $\displaystyle 6,00,000$ - -
(b)
Cash and Cash
Equivalents $\displaystyle 6,00,000$ $\displaystyle 3,00,000$ ($\displaystyle 3,00,000$) ($\displaystyle 50$) ½
Total $\displaystyle 18,00,000$ $\displaystyle 27,00,000$ $\displaystyle 9,00,000$ $\displaystyle 50$
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CBSE Class 12 Accountancy past-paper question from the 2026board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.